Guidance on apportionment of Principal Residence Land where land is used as principal residence land and for other purposes. This guideline applies from 1 July 2017 following an amendment to section 26 of the Land Tax Act.

An exemption from the payment of land tax for up to three financial years is available for new dwellings made available for long term rental. The exemption applies for the three financial years after the date that an occupancy permit is issued. The permit must have been issued on a date between 8 February 2018 and 7 February 2021 (inclusive).

You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current)

This guideline has been produced to assist land owners and land users (that is, lessees of land) involved in certain, specified activities in determining whether or not they are entitled to apply for Primary Production Land (PPL) classification with respect to land they own or use.